Exposure Draft of revised Accounting Practice Committee Report No.15 "Practical Guidelines on Accounting by Transferors for Derecognition of Real Estate Securitized by means of Special-Purpose Companies" and other guidelines

View this page in: 日本語 News No.262
  • On August 18, 2014, the Japanese Institute of Certified Public Accountant (JICPA) issued Exposure Draft of revised Accounting Practice Committee Report No.15 “Practical Guidelines on Accounting by Transferors for Derecognition of Real Estate Securitized by means of Special-Purpose Companies” and other guidelines.
  • The comment deadline is September 19, 2014.
  • The Exposure Draft revises JICPA’s practical guidelines which have not been maintained for years.

Exposure Draft of revised Accounting Practice Committee Report No.15 ”Practical Guidelines on Accounting by Transferors for Derecognition of Real Estate Securitized by means of Special-Purpose Companies” and other guidelines


The original documents are available at JICPA website.